Results 231 to 240 of about 5,315,919 (344)
Corporate Social Responsibility (CSR) and Tax Avoidance: A Literature Review on Contextual Factors
Sustainable Development, EarlyView.ABSTRACT As empirical research on the relationship between corporate social responsibility (CSR) and tax avoidance has stressed heterogeneous results, this literature review focuses on contextual factors of this dynamic link. Seventy‐three peer‐reviewed archival studies on that topic are identified, leading to either a positive or a negative impact of ...
Patrick Velte
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Although significant efforts have been made to prevent environmental degradation, the success of these initiatives has remained limited. The primary reason for this is environmental issues' complex and multidimensional nature. Economic, political, and social dynamics play a central role in shaping environmental problems, necessitating a ...
Umut Uzar
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Social considerations are often overlooked in efforts to achieve sustainable development, despite being critical for building equitable and resilient global value chains. This study addresses this gap by applying a social life cycle assessment to three key Portuguese forest wood supply chains—uncoated woodfree paper, natural cork stoppers, and
Andreia Santos +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Given the complexity of the Sustainable Development Goals (SDGs), aligning corporate sustainability with them can be challenging. Drawing on systems thinking, this study examines how the European Sustainability Reporting Standards (ESRS) align with the SDGs and bridge macro‐level global goals with firm‐level metrics.
Chonlawan Thammaraksa +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines how ESG performance influences green innovation, focusing on its underlying mechanisms and heterogeneous effects across firms and regions. Using panel data for Chinese A‐share listed companies from 2009 to 2023, we employ a two‐way fixed effects model and use ESG fund exposure as an instrumental variable to support causal ...
Yingying Ouyang +4 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Climate change, political stability, and sustainability are three central factors that interact and serve as key drivers of achieving the Sustainable Development Goals (SDGs) in the MENA (Middle East and North Africa) region. Accordingly, this paper aims to fill a vital research gap by examining the impacts of climate change, natural resource ...
Hicham Ayad +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT How do governance quality and corruption jointly shape sustainable development? We analyze an unbalanced panel of 38 Sub‐Saharan African countries (2002–2021) employing PCSE and FGLS estimators. The model also includes controls for health expenditure, digitalization, unemployment, trade openness, and GDP.
Deniz Erenel +2 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines the institutional determinants of environmental disclosure in the context of sustainable development and analyses the moderating role of board gender diversity in this relationship. Using an international sample of 26 countries over the period 2014–2023, we explore how macro‐level socioeconomic, cultural, political, and ...
Carmelo Reverte +2 more
wiley +1 more source
How Brazilian Public Universities Are Operationalizing The SDGs: Strategic Plans Analysis
Sustainable Development, EarlyView.ABSTRACT Despite the importance of universities for Sustainable Development, only a handful of studies have evaluated the implementation levels of SDGs in HEIs in Latin America. To fill this void, this study examines the strategic plans of 70 Brazilian public universities, which account for 92.8% of Federal Universities.
Carolina Grano +6 more
wiley +1 more source